管理层自利行为、内部控制质量与审计费用

Self--interest Behavior of Management,Internal Control Quality and Audit Fees

通过选取我国2017~2019年间A股上市公司的数据作为样本,分析了管理层自利行为与审计费用,内部控制质量与审计费用关系,以及管理层自利行为和内部控制质量与审计费用的关系。研究发现:管理层自利行为与审计费用之间呈正相关,内部控制质量与审计费用之间呈负相关,企业可以通过对内部控制结构的优化来提高内部控制质量,从而使审计费用减少,证实内部控制的有效性可以削弱管理层自利行为与审计费用的正向关系。

Based on the data of A-share listed companies from 2017 to 2019,this paper analyzes the relationship between management self-interest behavior and audit fees,the relationship between internal control quality and audit fees,and the relationship between management self-interest behavior and internal control quality and audit fees.The results show that:there is a positive correlation between management self-interest behavior and audit fees,which is mainly because with the increase of on-the-job consumption and excessive investment,management self-interest behavior gradually strengthens,and the increase of audit risk will increase audit fees;it is confirmed that there is a negative correlation between the quality of internal control and audit fees,and enterprises can improve internal control by optimizing the structure of internal control The positive relationship between management’s self-interest behavior and audit cost can be weakened by confirming the effectiveness of internal control.